ARTICLE I. IN GENERAL
Sec. 21-6. Extension of
time for filing returns.
The
provisions of section 21-4 notwithstanding, the commissioner of the revenue
is hereby empowered to grant extensions of time, not exceeding ninety (90)
days, for filing returns on tangible personal property, business personal
property, manufactured homes, or machinery and tools whenever in his opinion
good cause exists. No such extension shall be granted except upon written
request of the taxpayer, received by the commissioner of the revenue on or
before March 1 of the applicable year, or by the end of the applicable
filing period set forth in County Code Section 15-23 or the first day
thereafter which is not a Saturday, a Sunday or a legal holiday, stating the
reason for the request. The commissioner of the revenue shall notify the
taxpayer of his granting or refusal of the request within ten (10) days
after receipt thereof.
(Ord. No. O97-28, 10/1/97--Effective January 1, 1998;
Ord. No. 07-19, 10/16/07) |